1999 Minnesota Statutes

     297H.13 Deposit of revenues; use of proceeds; funding 
  shortfalls; report on receipts. 

    Subdivision 1.    Deposit of revenues.  The revenues 
 derived from the taxes imposed on waste management services 
 under this chapter, less the costs to the department of revenue 
 for administering the tax under this chapter, shall be deposited 
 by the commissioner of revenue in the state treasury. 

    The amounts retained by the department of revenue shall be 
 deposited in a separate revenue department fund which is hereby 
 created.  Money in this fund is hereby appropriated, up to a 
 maximum annual amount of $200,000, to the commissioner of 
 revenue for the costs incurred in administration of the solid 
 waste management tax under this chapter. 

    Subd. 2.    Allocation of revenues.  (a) $22,000,000, or 
 50 percent, whichever is greater, of the amounts remitted under 
 this chapter must be credited to the solid waste fund 
 established in section 115B.42. 

    (b) The remainder must be deposited into the general fund. 

    Subd. 3.    Funding shortfalls.  If less than 
 $22,000,000 is projected to be available for new encumbrances in 
 any fiscal year after fiscal year 1999 from all existing 
 dedicated revenue sources for landfill cleanup and reimbursement 
 costs under sections 115B.39 to 115B.445, by October 1 before 
 the next fiscal year in which the shortfall is projected, the 
 commissioner of the pollution control agency shall certify to 
 the commissioner of revenue the amount of the shortfall and 
 notify persons required to collect and remit the tax.  To 
 provide for the shortfall, the commissioner of revenue shall 
 increase the tax under sections 297H.03, 297H.04, and 297H.05, 
 proportionately for both mixed municipal solid waste and 
 non-mixed-municipal solid waste, by an amount sufficient to 
 generate revenue equal to the amount of the shortfall effective 
 the following January 1 and shall provide notice of the 
 increased assessment by November 1 following certification to 
 persons who are required to collect and remit the tax under this 
 chapter. 

    Subd. 4.    Excess revenue adjustment.  If the total tax 
 revenues collected from the taxes imposed under this chapter in 
 fiscal year 1999 is projected to exceed $44,500,000, the 
 commissioner of revenue shall decrease proportionately the 
 amount of the tax under sections 297H.02, 297H.03, 297H.04, and 
 297H.05, by an amount sufficient to eliminate the excess 
 effective October 1, 1999, and shall provide notice of the 
 decreased tax by August 1, 1999, to waste management service 
 providers. 

    Subd. 5.    Report on receipts.  The commissioner of 
 revenue shall report to the chairs of the house and senate 
 environment and natural resources committees; the house 
 environment and natural resources finance division; the senate 
 environment and agriculture budget division; the house tax 
 committee and the senate taxes and tax laws committee; the 
 commissioner of the pollution control agency; and the director 
 of the office of environmental assistance on the total tax 
 revenues received from the taxes imposed under this chapter.  
 The reports shall be made as follows: 

    (1) a report by August 31 of each year based on amounts 
 received by the commissioner of revenue from January 1 through 
 June 30 of that year; and 

    (2) a report by February 28 of each year based on amounts 
 received by the commissioner of revenue from July 1 through 
 December 31 of the preceding year. 

    Subd. 6.    Organized collection billing practices.  In 
 preparing the report required under section 115A.981, including 
 the duty to consider information filed by political subdivisions 
 under section 115A.929, the commissioner of the pollution 
 control agency shall report the extent, if any, to which the 
 solid waste management tax is not being collected on the full 
 cost of organized collection service because of billings that do 
 not reflect the full cost of service. 

    HIST: 1997 c 231 art 13 s 18; 1999 c 231 s 181